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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input service - As per Rule 2(l), even though ...

Central Excise

October 26, 2018

CENVAT Credit - input service - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as Modernisation, Renovation and Repair of the factory premises of manufacturer is still covered under the definition of Input Service.

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